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Petitioners argue that respondent violated the Privacy Act
because respondent did not make a written request, or obtain the
written consent, of petitioners to disclose their tax records to
the Department of Revenue. Petitioners also contend that the
State of Montana violated the Privacy Act.
We disagree. The Privacy Act prohibits Federal agencies
from disclosing any record unless the disclosure would be for a
routine use as defined in 5 U.S.C. section 552a(a)(7). 5 U.S.C.
sec. 552a(b)(3). A use of the record is routine if it is for a
purpose which is compatible with the purpose for which it was
collected. 5 U.S.C. sec. 552a(a)(7). The agency must timely
publish in the Federal Register a notice of each routine use of
the records contained in the system, including the categories of
users and the purpose of such use. 5 U.S.C. sec. 552a(e)(4)(D).
In July 1985, the Commissioner published notices as required by 5
U.S.C. section 552a(e)(4)(D) in the Federal Register for its
Individual Returns Files, Adjustments and Miscellaneous Documents
Files and its Examination Administrative File records systems.
See 50 Fed. Reg. 29821, 29857 (July 22, 1985) (providing that
disclosure of returns and return information may be made only as
provided by 26 U.S.C. section 6103). The disclosure of taxpayer
information collected for the purpose of Federal tax
administration to State tax officials for the purpose of State
tax administration is a use of the record compatible with the
purpose for which it was collected. 5 U.S.C. sec. 552a(a)(7);
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